SH. GULSHAN PAHWA,LUDHIANA vs. ITO, W-5(5), LUDHIANA

PER DIVA SINGH

The present appeal has been filed by the assessee assailing the correctness of the order dated 16.11.2017 of CIT(A)-2 Ludhiana pertaining to the 2014-15 assessment year on various grounds challenging the ex- parte order passed by the CIT(A). At the time of hearing, no one was present on behalf of the assessee. However, considering the material available on record, it was deemed appropriate to proceed with the present appeal ex-parte qua the assessee appellant on merit after hearing the Sr.DR. 2. A perusal of the record shows that the assessment proceedings were concluded by an order u/s 144 wherein more than sufficient opportunity appears to have been given to the assessee and the assessee represented by Shri B.L.Bajaj, C.A. merely sought time and did not place the relevant evidences on record in support of its claim. In appeal before the First Appellate Authority, it is seen that the appeal was listed for hearing on various dates and only on one occasion, an adjournment request was moved on behalf of the assessee. Ultimately, the appeal of the assessee was dismissed upholding the additions made in the assessment order. A perusal of the facts of the case made available by the assessee before the

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ITAT alongwith the ground filed shows that the assessee has stated the following facts : “During the appellant proceedings before the CIT(A) , the appellant had appointed another counsel ( Adv Vishal Pathak ) to argue his case and had provided the relevant information which he could not produce before the assessing authority , as unfortunately his counsel was murdered and because of non appearance before the CIT(A) the appeal was disposed off as ex-parte.”. (emphasis supplied) 3. Accordingly, after hearing the ld. Sr.DR, in the interest of substantial justice, it was deemed appropriate to set aside the impugned order back to the file of the CIT(A) with the direction to pass a speaking order in accordance with law after giving the assessee a reasonable opportunity of being heard. It is seen that the assessee, as per the statement of facts made available on record has stated that he remained unrepresented in view of the fact that his counsel Shri Vishal Advocate was murdered. While so remanding, it is hoped that the opportunity so provided is not abused and is used by the assessee in good faith by making full and proper compliances and placing necessary evidences in support of its claim. In the eventuality of abuse of the trust reposed, it is made clear that the CIT(A) would be at liberty to pass an order on the basis of the material available on record. Said order was pronounced in the Open Court at the time of hearing itself. 4. In the result, the appeal of the assessee is allowed for statistical purposes. Order pronounced in the Open Court on 09.10. 2018.

Sd/- Sd/- (ANNAPURNA GUPTA) ( DIVA SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER ‘Poonam’ Copy to: 1. The Appellant 2. The Respondent 3. The CIT 4. The CIT(A) 5. The DR

Asstt. Registrar ITAT,Chandigarh.